In rolls of width not exceeding 20 cm
Self-adhesive plastic rolls, tapes, strips (width up to 20 cm)
HSN 3919 10 00 (self-adhesive plastic rolls of width not exceeding 20 cm) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility registration under Rule 6 and Rule 9(1) of Schedule II of the Plastic Waste Management (Amendment) Rules, 2022. The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) apply overlapping policy controls, including IUPAC/CAS-number qualifiers mandatory for all Chapter 39 bills of entry filed on or after 1 October 2023.
- EPR registration from CPCB
- IUPAC and CAS qualifiers from CBIC
- ITC (HS) policy declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register as an importer on the CPCB centralised portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 before filing the bill of entry. Ensure EPR obligations under Rule 7.3 are met and that the registration is current at the time of each import.Rule 6 and Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
- 2Declare the IUPAC name and CAS number of all constituent chemicals in the import declaration at the time of filing the bill of entry. These qualifiers are mandatory for all Chapter 39 imports on bills of entry filed on or after 1 October 2023 and are in addition to existing declarations.CBIC Circular 15/2023-Cus dated 07-06-2023 · CBIC Circular 18/2023-Cus dated 30-06-2023
- 3Verify that the consignment does not contain single-use plastic items prohibited under Rule 4(2) of the Plastic Waste Management Rules (effective 01-07-2022), and confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023. Where goods originate from Bangladesh, assess applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions under Para 19 of the General Notes to the ITC (HS) 2022.Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 807(E) dated 30-10-2023 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is filing the bill of entry without a live CPCB EPR registration, treating it as a post-import formality. Rule 6 registration is a pre-import obligation; an importer without a current CPCB portal registration at the time of filing has no lawful basis to clear the consignment, exposing the goods to detention and demurrage while remediation is sought. The IUPAC/CAS qualifier requirement is a separate and parallel obligation — omission triggers a deficiency flag at the customs system level, stalling out-of-charge independently of the EPR status.